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Reclassification adjustments pertain to amounts reclassified ______ in the current period that were previously recognized ______. A. to profit or loss; in OCI B. as

Reclassification adjustments pertain to amounts reclassified ______ in the current period that were previously recognized ______. 


A. to profit or loss; in OCI 


B. as assets; in OCI 


C. to OCI; in profit or loss 


D. to OCI; as assets

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